The work exposes the clarification of the notion of cultural heritage and specifically that of immaterial patrimony. From a verysynthetic idea, but essential, of cultural and immaterial heritage, a deconstruction is realized, of the key elements that structurethis concept, a nucleus or essence that is going to be determined by components, attributes and values. On the other hand,to realize a construction of the evolution of the concept and how the new elements are included −components, attributes andvalues−; it frame the century xx in five periods, which in turn marked changes in the attitudes about the cultural heritage.This study will be analyzing the cultural activities produced in Camagüey, and particularly in the Historical Urban Center, declaredWorld Heritage in 2008. It is analyzed in the frame of the Partial Plan, the components of the immaterial patrimony and they areestablished the policies and strategies for this area, the programs, the actions, and the studies, that will allow his conservation.